Aracel Engineering completed the following transactions in the month of June.

a$.$ J$.$ Aracel, the owner, invested $$190,000$ cash, office equipment with a value of $$9,700,$ and $$69,000$ of drafting equipment to launch the company in exchange for common stock.

b$.$ The company purchased land worth $$59,000$ for an office by paying $$9,700$ cash and signing a note payable for $$49,300.$

c$.$ The company purchased a portable building with $$53,000$ cash and moved it onto the land acquired in $b.$

d$.$ The company paid $$3,600$ cash for the premium on an $18-$month insurance poli$$y$.$

e$.$ The company provided services to a client and collected $$9,700$ cash.

f$.$ The company purchased $$22,000$ of additional drafting equipment by paying $$9,300$ cash and signing a note payable for $$12,700.$

g$.$ The company completed $$18,500$ of services for a client. This amount is to be received in $30$ days.

h$.$ The company purchased $$1,250$ of additional office equipment on $$redit$.$

i$.$ The company completed $$24,000$ of services for a customer on credit.

j$.$ The company purchased $$1,545$ of TV advertising on credit.

k$.$ The company collected $$7,000$ cash in partial payment from the client described in transaction $g.$

The company paid $$1,900$ cash for employee wages.

m$.$ The company paid $$1,250$ cash to settle the account payable created in transaction $h.$

n$.$ The company paid $$1,200$ cash for repairs.

o$.$ The company paid a $$10,400$ cash dividend.

p$.$ The company paid $$2,000$ cash for employee wages.

q$.$ The company paid $$3,100$ cash for advertisements on the Web during June.

Required:

Prepare general journal entries to record these transactions using the following titles: Cash $(101)$; Accounts Receivable $(106)$; Prepaid Insurance $(108)$; Office Equipment $(163)$; Drafting Equipment $(164)$; Building $(170)$; Land $(172)$; Accounts Payable $(201)$; Notes Payable $(250)$; Common Stock $(307)$; Dividends $(319)$; Services Revenue $(403)$; Wages Expense $(601)$; Advertising Expense $(603)$; and Repairs Expense $(604).$

Post the journal entries from part $1$ to the ledger accounts.

Prepare a trial balance as of the end of June.